https://www.taxtmi.com/caselaws?id=141059 Rule 12(1A) of the Bombay Sales Tax (Exemptions, Set-off and Composition) Rules, 1954 conferred remission or refund of purchase tax only when its statutory conditions were met, and the relief arose on a subsequent despatch to an outside address within nine months of purchase. A taxing rule creating a new relief or liability is construed prospectively unless its language expressly or by necessary implication provides otherwise. Because the rule contained no such indication, it did not extend to purchases and subsequent sales already completed before 1 March 1957. The reference to refund of tax already paid did not make the rule retrospective, and the refund claim would arise only where the triggering event occurred after commencement. en-us Fri, 18 Dec 1964 00:00:00 +0530 Thu, 18 Apr 2013 15:41:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141059 Rule 12(1A) of the Bombay Sales Tax (Exemptions, Set-off and Composition) Rules, 1954 conferred remission or refund of purchase tax only when its statutory conditions were met, and the relief arose on a subsequent despatch to an outside address within nine months of purchase. A taxing rule creating a new relief or liability is construed prospectively unless its language expressly or by necessary implication provides otherwise. Because the rule contained no such indication, it did not extend to purchases and subsequent sales already completed before 1 March 1957. The reference to refund of tax already paid did not make the rule retrospective, and the refund claim would arise only where the triggering event occurred after commencement. Case-Laws VAT and Sales Tax Fri, 18 Dec 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141059